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San Marino 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

• 已在圣马力诺居民登记处（anagrafe tributaria）注册为税务居民，此前已获得宪兵/国务委员会的居留许可
• 持有圣马力诺居留许可，并在圣马力诺境内拥有住所（自有或租赁）以供普通居住
• 非税务居民身份：在符合条件的圣马力诺酒店临时住宿，在一个日历年度内最少停留 30 天，最多停留 150 天，同时缴纳 10,000 欧元的年度替代税并满足诚信条件

圣马力诺主要通过投资类居留许可为自费外国人提供居留权，例如选择性居留或经济居留，这些都需要购买高价值房地产或进行大额存款/购买债券，而不是提供简单的数字游民式签证。

税务居民身份是基于身份（注册和特定的特殊制度许可）而非国籍或永久居所，因此，一旦您离开并取消注册，终止税务居民身份或让非永久居民身份或特殊许可失效，通常就会结束圣马力诺的税务居民身份，没有多年的延长期。官方或专业指南中没有迹象表明存在基于国籍的征税、离境税或长期追溯测试，这些测试会使前居民在离开后仍需纳税。

“The non-domiciled tax residence is a temporary permit to stay in Sammarinese territory for a minimum of thirty days and a maximum of one hundred and fifty days during the calendar year and can be issued only for the stay of natural persons in hotels that offer quality standards that can be classified in the primary classes of the sector category for an ideal clientele of high economic range. … Every person authorized for the non-domiciled tax residence regime is required to pay an annual tax equal to Euro 10,000.00 (ten thousand/00) to be paid upon admission to the hotel and in any case within thirty days of the issuance of the non-domiciled tax residence authorization. With the exception of self-employed income and income from employment produced in San Marino, the aforementioned tax is a substitute for any taxes due in San Marino as a natural person on income produced or received in the territory.” — Toccaceli Bronzetti (quoting San Marino non‑domiciled tax residence rules)

估算 — 与链接来源核实。 参见方法论。